RECEIVER OF TAXES AND COUNTY TREASURER
AN ACT to Amend Chapter 84 of Volume 33, Laws of Delaware, as Amended by Chapter 105, Volume 37, Laws of Delaware, Providing for the Execution and Delivery of Deeds to Properties Sold for Kent County Taxes.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Section 15 of Chapter 84 of Volume 33, Laws of Delaware, as amended by Chapter 105 of Volume 37. Laws of Delaware, be amended by striking out all of said Section and substituting in lieu thereof a new section to be styled Section 15 as follows:
"Section 15. Every sale of lands and tenements shall be returned to the Superior Court in and for Kent County at the next Term thereof after said sale by the Receiver of Taxes and County Treasurer in office at the time said return is required to be made, and the Court shall inquire into the circumstances and either approve said sale or set it aside. If it is approved, the Receiver of Taxes and County Treasurer in office at the time such deed can be lawfully made and delivered shall make a deed to the purchaser which shall convey the title of the taxable, or his alienee as the case may be; if it be set aside the Court may order another sale, and so on until the tax due be collected. The certificate filed, together with the return and deed, shall be presumptive evidence of the regularity of the proceedings."
Section 2. That Chapter 84 of Volume 33, Laws of Delaware, as amended by Chapter 105, Volume 37, Laws of Delaware, be amended by adding immediately after Section 15 thereof a new section to be styled Section 15 A, as follows:
"Section 15A. Deeds for properties heretofore sold by Robert F. Thomas, now deceased, (former Receiver of Taxes and County Treasurer of Kent Comity), for taxes and the sale of which properties had been duly confirmed by the Superior Court, under the provisions of Chapter 84, of Volume 33, Laws of Delaware, and/or amendments thereto, which have not been executed and delivered due to the death of the said Robert F. Thomas, shall be executed and delivered to the respective purchasers by the present incumbent of the Office of Receiver of Taxes and County Treasurer for Kent County, and his deed or deeds shall convey to the purchaser or purchasers of such properties the same title that would have been conveyed had a deed or deeds for the same been executed and delivered by the said Robert F. Thomas, deceased.
Approved April 21, 1933.